Filing of e-return by Legal Heir (LH) using DSC – Revised Process
- Sunday, September 25, 2011, 9:33
- Income Tax
- Articles, Featured
This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard :
- The legal heir (LH) has to get a DSC in his own name.
- LH is required to make a request by sending a mail to efiling.administrator@incometaxindia.gov.in / efiling@incometaxindia.gov.in mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased.
- On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.
Taxpayers are advised to verify the tax credits available in 26AS statement before filing the Income Tax Return. It will facilitate faster processing and quick refunds. In order to avoid the TDS mismatch i.e if your claim of TDS is higher than the tax credits available in 26AS statement, please contact the Deductor for filing of the correction TDS statement.
Related posts:
- CBDT relaxes requirement of encrypted PAN on DSC for non-resident signatories of foreign companies
- Revised return filed after intimation under section 143(1)(a) but within time limit–Duty of Assessing Officer to process
- MVAT circular on filing of revised return as advised by the Auditor in Audit Report
- E-filing of Income-tax return forms
- Filing of Revised Return for the month of August, 2010
Sir,
In one of my case I have already mailed the required details 4-5 days back on the mail ids given above but till date I have no reply from the department & the PAN in the DSC registration field of the assessee has also not been updated.
On talking with ASK official they said the department will modify the same & instructed me to send a reminder mail for the same. Further they don’t have any contact details to whom we can contact in this matter.
I have already send three reminders, Can any one suggest me a better recourse.
Regards,
The article is not complete.The clarification given by e-mudra talks about getting a non-PAN-DSC and then send the mail to the authorities.
Please find the clarification received with regard to an Individual applicant who has passed off and the return needs to be filed under the auditable category.
” This is regarding cases where the assesse has died and digital signature is mandatory u/s 44AB. In such cases, the legal representatives (LR) has to get a non-PAN-digital-signature in his own name.
After getting the non-PAN-DSC in his own name, the LR will have to send an e-mail to efiling.administrator@incometaxindia.gov.in/efiling@incometaxindia.gov.in mentioning the name,PAN,DOB of deceased and LR with scanned attachment of the death certificate of the deceased. IT Dept. will verify the PAN details and make an entry in EF. A confirmation to this effect will be sent to the originating e-mail-id.
The LR will now be able to login to the user id of the deceased and update the digital-signature with his own non-PAN-DSC. While preparing the e-Return, the LR has to enter his own-PAN in the verification-part of the e-return.”
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G.PADMANABHAN
Partner
Padmanabhan Prakash & Co
Chartered Accountants
5, Smith Road, Second Floor
Chennai 600002
Cell: (0) 98411 28761
Ph:(044)28523905, 28410458
This is the official clarification given by the department and its revised process.
A proprietorship firm (say A & Company) is converted into partnership firm (name remaining same A & Companyu) . The firm’s name is registred with various big Public SEctor undertakings as well as MNCs.
On conversion, the firm has got its own PAN number, which earlier it was working with Proprietor’s PAN number. Now, inspite of informing all the Customers, they are deducting TDS and depositing (by default because of their ERP limitation) the TDS in old PAN (proprietor’s PAN), where as bills are raised from the Partnership Firm and new PAN is mentioned on the face of bill.
Customer refuses to file the correction statement and has asked to claim refund in propreietorship firm’s name and has requested for complying various formalities for registering new vendor code and old code needs to be blocked.
How to deal with such situation?. Besides, in proprietorship firm, they will automatically add the proportionate amount to income of the firm and in parntersip firm’s assessment, they will demand additonal tax. Please guide.